ITAA 1997 s 125-80

Application of section 45B of the Income Tax Assessment Act 1936 to demergers

Income tax: demergers: in reallocating the cost bases of ownership interests under a demerger, as required by subsection 125-80(2) of the Income Tax Assessment Act 1997, is there more than one method that produces a reasonable apportionment?

Income tax: capital gains: demerger of Pacific Mines Limited by Summit Resources Limited

Income tax: capital gains: demerger of Tower Australia Group Limited by Tower Limited

Income tax: Heron Resources Limited - demerger of Ardea Resources Limited

Capital Gains Tax: Demerger - CGT discount in relation to new interests if rollover not chosen

Capital gains tax: demergers - cost base of the new interest in demerged entity where rollover is not chosen

Capital gains tax: Demerger - CGT status of new interests where CGT rollover not chosen

Income tax: demergers: in reallocating the cost bases of ownership interests under a demerger, as required by subsection 125-80(2) of the Income Tax Assessment Act 1997 , is there more than one method that produces a reasonable apportionment?

Capital gains tax: demerger relief - cost base of new shares - indexation

Capital gains tax consequences of a demerger on the cost base of a share acquired by a shareholder in a demerged company

Capital gains tax: Demerger - CGT status of new interest - no CGT event happened to pre-CGT original interest

Capital Gains Tax: demerger - cost bases of ownership interests